1.audit 审计 4L(/Z}(
2.attestation 鉴证 |l)z^V!
3.credibility 可信赖程度 0fhz7\a^_<
4.audit of financial statements 财务报表审计 w' NL\>
5.agreed-upon procedures 执行商定程序 QXTl'.SfF
6.high levels of assurance 高水平保证 LadE4:oy
7.compilation 编制 V=%j ]`Os
8.reliability 可靠性 9sQ7wlK
9.relevance 相关性 5;{Q >n
10.professional skepticism 职业谨慎 .!yXto:
11.objectivity 客观性 ZzZy2.7
12. professional competence 专业胜任能力 9r,)Bw!RP
13.Senior/CPA-in-charge 项目经理 9os >k*
14.audit engagement letter 业务约定书 }GV5':W@WG
15.recurring audit 连续审计 >OP[ qj
16.the client 委托人 r+6=b
"
17.change CPA 更换注册会计师 8 KH|:
>s=
18.the existing CPA 现任注册会计师 k /MrNiC
19.the successor CPA 后任注册会计师 JHN{vB
20.the preceding CPA前任注册会计师 O,m0Xb2s]~
21.issue the audit report 出具审计报告 V\U,PNkZQ
22.expert 专家 ] B
ZSW
23.the board of directors 董事会 JDi\?m d.
24.knowledge of the entity‘ s business 了解被审计单位情况 )$[.XKoT
25.assess material misstatement risks评估重大错报风险 x< _uwL2a
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围
9" T&P_
27.a general knowledge of —— 初步了解―――的情况 `_`\jd@
28.a more knowledge of—— 进一步了解的情况 Yy l(<,Yi
29.the prior year‘s working papers 以前年度工作底稿 <Lz/J-w
30.minutes of meeting 会议纪要 .UJp#/EHs
31.business risks 经营风险 WCf?_\cG
32.appropriateness 适当性 8_yhV {
33.accounting estimate 会计估计 \]bAXa{ p
34.management representations 管理层声明 0)=U:y.
35.going concern assumption 持续经营假设 Mi+<|5is
36.audit plan 审计计划 v#yeiE4
37.significant audit areas 重点审计领域 q
]}fW)r
38.error 错误 W!@*3U]2R
39.fraud舞弊 6x?3%0Km
40.modified or additional procedures 修改或追加审计程序 PNNY_t +I
41.misappropriation of assets 侵占资产 ozF173iI
42.transactions without substance 虚假交易 (MfPu8j
43.unusual pressures 异常压力 Y
6B7qp
44.the suspected noncompliance 涉嫌存在违法行为 j5eX?bi_v
45.materialiy 重要性 b/>L}/^PM
46.exceed the materiality level 超过重要性水平 Qf HJZ7K.4
47.approach the materiality level 接近重要性水平 uvbXsO"z]]
48.an acceptably low level 可接受水平 Q]n a_'_
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 1?6zsA%N
50.misstatements or omissions 错报或漏报 hq.XO=0" k
51.aggregate 总计 =8Bq2.nlR
52.subsequent events 期后事项 d~ m,hCTe
53.adjust the financial statements 调整财务报表 gK8E
|f-z
54.perform additional audit procedures 实施追加的审计程序 G)|s(C!
55.audit risk 审计风险 /j}"4_. 8
56.detection risk 检查风险 $F^p5EXkc6
57.inappropriate audit opinion 不适当的审计意见 Gp&
o
58.material misstatement 重大的错报 J0%e6{C1
59.tolerable misstatement 可容忍错报 m]XG7:}V0
60.the acceptable level of detection risk 可接受的检查风险
